Lithuania Personal income tax (GPM)
Lithuania Personal income tax (GPM) run from 20% to 32% across 3 bands, cited to VMI official summary 'Mokesciu istatymu pakeitimai nuo 2026-01-01' (updated 2026-01-15): 20% <= 36 VDU (83,237.40 EUR), 25% for 36-60 VDU, 32% above 60 VDU (138,729 EUR), in force since 1 Jan 2026. Last checked against the official source on 30 Jul 2026.
Lithuania's progressive personal income tax on employment income, three brackets from 2026-01-01 with thresholds set in multiples of the national average wage (VDU).
| Current value | 20–32% across 3 bands |
|---|---|
| In force from | 2026-01-01 |
| Official source | VMI official summary 'Mokesciu istatymu pakeitimai nuo 2026-01-01' (updated 2026-01-15): 20% <= 36 VDU (83,237.40 EUR), 25% for 36-60 VDU, 32% above 60 VDU (138,729 EUR) |
| Last verified | 2026-07-30 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Three-bracket progressive system from 2026-01-01 aggregating most income categories (certain investment/other income stays at flat 15% per GPMI Art. 6(6)); a tax-exempt amount (NPD) still applies at lower incomes. Thresholds are VDU-indexed: advisories published mid-2025 with the draft VDU (2,304.50) show slightly different EUR figures — the enacted 2026 VDU is 2,312.15 EUR/month.
Get it programmatically
curl https://euroref.dev/v1/lt/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lt/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lt/income-taxOther Lithuania series: Policy interest rate · Value added tax (PVM) · VAT registration threshold · National minimum wage (MMA) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (pelno mokestis) · Withholding tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (palūkanos, CK 6.210)
The same figure elsewhere: Luxembourg · Malta · Netherlands · Norway · Poland · all 34